Stadtrechnungshof Wien
StRH Wien
Summary
The Stadtrechnungshof Wien (StRH Wien) is the supreme audit institution of the City and State of Vienna, which functions as both a municipality and a federal state. It was formerly known as the Kontrollamt Wien and was renamed Stadtrechnungshof in 2018. Its legal basis is the Wiener Stadtverfassung (SS 73, 76 WStV). The Director is appointed by the Vienna Gemeinderat (which also functions as the Landtag) on proposal of the Mayor for a non-renewable term of twelve years; removal requires a two-thirds majority of the Gemeinderat. The Director is bound by no directives regarding the scope and nature of audit work. The StRH audits the Magistrat and city-owned entities. Reports are submitted to the Stadtrechnungshofausschuss and made public.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 12 years |
| Removal standard | Cannot be removed before term expires |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Wiener Stadtverfassung (WStV), insbesondere SS 73 und 76 WStV
- Citation
- WStV SS 73-76 idgF; Gemeinderats-Beschluss
Jurisdiction scope
Vienna city and state government agencies, public institutions, and organizations receiving city/state funds (Vienna functions as both a state and a municipality)